Rajes Kumar, J. - (1.) THESE three revisions arise from the order of the Tribunal dated December 9, 2002 for the assessment years 1996 -97, 1992 -93 and 1989 -90.
(2.) THE opposite party is the UPSRTC, Azamgarh operates buses and engaged in extending the services of transportation of the passengers from one place to another place. During the year under consideration, the opposite party had entered into the contract with some parties for the transportation of passengers from one place to another place on contracted amount. The assessing authority levied the tax on such contracted amount (transportation charges) under Section 3F of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") on the ground that there was transfer of right to use the buses. The claim of the opposite party was that the buses were provided only for the transportation of the passengers in which the driver and conductor were of the corporation and the expenses towards the diesel and other expenses were borne by the corporation and the possession of the buses was never given to any party at any point of time and the control over the buses was always with the corporation. The first appellate authority accepted the plea of the opposite party and deleted the tax. The Commissioner of Trade Tax filed the appeals before the Tribunal. The Tribunal by the impugned order rejected the appeals and confirmed the order of the first appellate authority. Heard Sri K.M. Sahai, the learned Standing Counsel and Sri Sameer Sharma, learned Counsel for the opposite party.
(3.) THE learned Standing Counsel submitted that under the contract, the buses were provided for use to the parties with whom the corporation entered into the contract and, therefore, it amounts to transfer of right to use the buses.;